STATE TAX RATES ON BEER |
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| EXCISETAX RATES ($ per gallon) |
GENERALSALES TAX APPLIES | OTHER TAXES | ||
| Alaska | 1.07 | n.a. | ||
| Hawaii | 0.93 | Yes | $0.54/gallon draft beer | |
| Minnesota (proposed) | 0.90 | — | under 3.2% – $0.077/gallon, 9% sales tax | |
| South Carolina | 0.77 | Yes | ||
| Washington (1) | 0.76 | Yes | ||
| North Carolina | 0.6171 | Yes | ||
| Alabama | $0.53 | Yes | $0.52/gallon local tax statewide | |
| Florida | 0.48 | Yes | ||
| Mississippi | 0.4268 | Yes | ||
| Utah | 0.41 | Yes | over 3.2% – sold through state store | |
| New Mexico | 0.41 | Yes | ||
| Oklahoma | 0.40 | Yes | under 3.2% – $0.36/gallon; 13.5% on-premise | |
| Maine | 0.35 | Yes | 7% on-premise saales tax | |
| Georgia | 0.32 | Yes | $0.53/gallon local tax | |
| Louisiana | 0.32 | Yes | $0.048/gallon local tax | |
| Nebraska | 0.31 | Yes | ||
| New Hampshire | 0.30 | n.a. | ||
| South Dakota | 0.27 | Yes | ||
| Vermont | 0.265 | Yes | more than 6% alcohol – $0.55; 10% on-premise sales tax | |
| Virginia | 0.26 | Yes | ||
| Connecticut | 0.24 | Yes | ||
| Arkansas | 0.23 | Yes | 3% off- 10% on-premise tax | |
| Illinois | 0.231 | Yes | $0.29/gallon in Chicago and $0.06/gallon in Cook County | |
| Michigan | 0.20 | Yes | ||
| California | 0.20 | Yes | ||
| Texas | 0.20 | Yes | 14% on-premise and $0.05/drink on airline sales | |
| U.S. Median | $0.350 | |||
| Iowa | 0.19 | Yes | ||
| Kansas | 0.18 | — | over 3.2% – {8% off- and 10% on-premise}, under 3.2% – 4.23% sales tax | |
| Ohio | 0.18 | Yes | ||
| West Virginia | 0.18 | Yes | ||
| Arizona | 0.16 | Yes | ||
| Nevada | 0.16 | Yes | ||
| North Dakota | 0.16 | — | 7% state sales tax, bulk beer $0.08/gal. | |
| Delaware | 0.16 | n.a. | ||
| Idaho | 0.15 | Yes | over 4% – $0.45/gallon | |
| Minnesota (current) |
0.15 | — | under 3.2% – $0.077/gallon, 9% sales tax | |
| New York | 0.14 | Yes | additional $0.12/gallon in New York City | |
| Montana | 0.14 | n.a. | ||
| Tennessee | 0.14 | Yes | 17% wholesale tax | |
| New Jersey | 0.12 | Yes | ||
| Indiana | 0.115 | Yes | ||
| Massachusetts | 0.11 | 0.57% on private club sales | ||
| Rhode Island | 0.10 | Yes | $0.04/case wholesale tax | |
| Maryland | 0.09 | — | 9% sales tax; $0.2333/gallon in Garrett County | |
| Dist. of Columbia | 0.09 | Yes | 9% off- and on-premise sales tax | |
| Oregon | 0.08 | n.a. | ||
| Kentucky | 0.08 | Yes | 11% wholesale tax; * general sales tax applies to on-premise sales only | |
| Colorado | 0.08 | Yes | ||
| Pennsylvania | 0.08 | Yes | ||
| Wisconsin | 0.06 | Yes | ||
| Missouri | 0.06 | Yes | ||
| Wyoming | 0.02 | Yes | ||
| U.S. Median
|
$0.350
|
|
|
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| Source: Federation of Tax Administrators http://www.taxadmin.org (January 1, 2013) | ||||
| Note: n.a. = not applicable. These 5 states do not have a general sales tax. | ||||
| (1) An additional $15.50/barrel tax will expire on 6/30/2013, reducing the tax rate to 0.26/gallon. | ||||
National Beer Excise Taxes – By the Numbers
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